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  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CTM36000

CTM36800 - Particular topics: transactions in securities: contents

  1. CTM36805
    Introduction
  2. CTM36806
    Persons affected
  3. CTM36810
    Definitions
  4. CTM36815
    Income Tax advantage
  5. CTM36820
    'Circumstances’ and relevant consideration
  6. CTM36822
    Condition A
  7. CTM36823
    Condition B
  8. CTM36825
    Personal representatives
  9. CTM36830
    Excluded circumstance
  10. CTM36835
    Corporation Tax advantage
  11. CTM36840
    Clearances
  12. CTM36841
    Application
  13. CTM36845
    Response to a clearance application
  14. CTM36850
    Examples of common circumstances where clearance will be given: examples
  15. CTM36851
    Examples
  16. CTM36860
    Clearance: internal communications
  17. CTM36865
    Counteraction: introduction
  18. CTM36870
    Counteraction: procedure
  19. CTM36875
    Identification of cases
  20. CTM36880
    Submissions to Clearance & Counteraction Team
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